This opinion cited by 12 cases:

LE Pinkham Med. Co. v. Com'r of Internal Revenue , 128 F.2d 986 ( 1942 )


Long Island Drug Co. v. Commissioner of Internal Revenue , 111 F.2d 593 ( 1940 )


H & A Int'l Jewelry v. Commissioner , 74 T.C.M. 915 ( 1997 )


H. Levine & Bros. v. Commissioner of Internal Revenue , 101 F.2d 391 ( 1939 )


Guzowski v. Commissioner , 26 T.C.M. 666 ( 1967 )


LabelGraphics, Inc. v. Commissioner , 76 T.C.M. 518 ( 1998 )


Curtis v. Commissioner , 67 T.C.M. 1958 ( 1994 )


Wenatchee Bottling Works v. Henricksen , 31 F. Supp. 763 ( 1940 )


Wy'East Color v. Commissioner , 71 T.C.M. 2501 ( 1996 )


EBERL'S CLAIM SERV. v. COMMISSIONER , 77 T.C.M. 2336 ( 1999 )


Leonard Pipeline Contrs. v. Commissioner , 72 T.C.M. 83 ( 1996 )


WAGNER CONSTR., INC. v. COMMISSIONER , 81 T.C.M. 1869 ( 2001 )